Reconciling ESG Narratives between Indigenous businesses and Non-Indigenous businesses

In contemporary society, integrating sustainability with the concept of “development” has become imperative, necessitating a nuanced understanding through various frameworks and metrics such as the Sustainable Development Goals (SDGs) and corporate reporting standards. This research paper explores the growing significance of environmental, social, and governance (ESG) considerations in business sustainability development. The study delves into the dichotomy between modern and post-modern sustainability perspectives, aiming to reconcile the divergent ESG narratives presented by Indigenous and Non-Indigenous businesses. Through a meticulous blend of case studies, analysis of existing literature and interviews, interviews conducted with chiefs and relevant people from indigenous communities, and closely associated with indigenous communities, this research investigates how ESG reports can embody the postmodern view of sustainability. The research aims to determine how accountants can help reconcile the diverging narratives by accommodating and reflecting the unique narratives of Indigenous communities while adhering to Non-Indigenous businesses’ sustainability reporting standards. The research aims to harmonize ESG narratives across diverse sociocultural and socioeconomic contexts. By spotlighting the intersectionality of treaty-governed First Nations (refer to Fig 1, pg. 71) knowledge systems, Non-Indigenous business practices, and ESG reporting frameworks, this research contributes significantly to the ongoing discourse on ESG reporting and sustainability practices in accounting. It underscores the imperative for accounting professionals, policymakers, and stakeholders to acknowledge and embrace the importance of diverse perspectives, fostering operational sensitivity and cultural synergy within businesses and ESG narratives to attain numerical harmony in sustainable development endeavors.